ONONDAGA COM. DRY WALL v. SYLVAN GLEN

Charles R. Welch for

John F. Gates

William L. Allen, Jr., for

Mitchell Rogovin, Assistant Attorney-General ( Willy Nordwind, Jr., of the Massachusetts

District of Columbia Bars admitted on motion pro hac vice, Lee A. Jackson

Crombie J.D. Garrett of counsel),

Justin J. Mahoney, United States Attorney ( James P. Shanahan of counsel), for United States of America,

Louis J. Lefkowitz, Attorney-General ( Ruth Kessler Toch

Edwin R. Oberwager of counsel), for New York State Tax Commission,